2026 D212 in SPV: Income, Rent and CASS Guide

How To12 min read

In 2026, form D212 no longer requires the usual estimate of income for the current year. In practice, it has two distinct routes: in Section I, you declare income actually earned in 2025 and finalise income tax, CAS and CASS, where applicable; in Section II, you may opt to pay CASS for 2026. Choosing the section is the first issue to clarify before accessing the Private Virtual Space (SPV).

The general deadline for declaring income earned in 2025 was 25 May 2026. As of the date this article was updated, 12 September 2026, that deadline has passed. If you had a filing obligation and have not yet submitted the form, do not confuse this situation with the CASS option: complete the return according to your actual circumstances, then check the obligations displayed in SPV. The option for CASS for 2026, on the other hand, could be exercised during 2026.

First, choose the situation that applies to you

Your situation	What to address in D212	Relevant section
You had a sole proprietorship (PFA), liberal profession, independent activity or other reportable income in 2025	Declare the income earned, not an estimate for 2026	Section I
You received rent from an individual in 2025	Declare income from the transfer of use of assets and check its effect on social contributions	Section I
You rented to a company and the company withheld tax	Check the pre-filled data; the income may be relevant when aggregating income for CASS, even if tax was withheld at source	Section I, including the income-withholding area, where applicable
You do not want or need to declare income earned, but want to pay CASS for 2026	Exercise the health insurance option	Section II
You have already filed, but omitted a source of income or entered an incorrect amount	File an amended return for the section you are correcting	Section I and/or Section II

The form valid for this stage is D212 approved by ANAF Order no. 2736/2025. ANAF explicitly describes it as a form used to declare income earned and CASS owed by people who opt to pay during 2026. This explains why different years appear in the same return: 2025 for income earned and 2026 for the CASS option.

Decision tree: what to complete before clicking “Pre-fill”

Did you have reportable income in 2025? If so, start with Section I. Do not go straight to CASS simply because the SPV page shows you that option.
Did you have several sources? For example, a PFA and rent, or rent and dividends. Check the data for each category/source, and contributions may be determined by aggregating income under the tax rules applicable to your income.
Did you receive rent from an individual? This is generally a source of income that you enter under the category for the transfer of use of assets.
Was your rent paid by a company? Do not assume that the form is unnecessary. For certain rents paid by legal entities, tax is final and withheld at source, but the information may appear in the pre-fill data for health contribution checks. Carefully compare ANAF’s proposal with your contract and receipts.
Do you have no income that provides health insurance and want to insure yourself for 2026? Use Section II, “CASS by option”. This is separate from declaring income already earned in 2025.

If you have a rental agreement, the core documents remain the contract, addenda, records of amounts received and, where applicable, proof of tax withholding. Before entering into a new tenancy, this guide on how to check a rental agreement before you sign may also be useful for reviewing the clauses. It does not, however, replace tax reporting.

Step by step: how to access the D212 form in SPV

1. Prepare your documents, not just your SPV password

Pre-filling reduces the amount of typing, but does not replace verification. Before opening the form, gather the documents relevant to your situation:

accounting records, the receipts and payments register, or the net-income calculation, for independent activities under the actual-income system;
documents concerning the standard income norm, if the activity is taxed this way;
service contracts, invoices and bank statements;
rental agreements, addenda and records of rent actually received;
certificates or documents from income payers, if tax was withheld at source;
proof of tax paid in another country, if you declare foreign income.

Do not automatically enter an amount just because the application proposes it. ANAF states that pre-filled data comes mainly from information declared by third parties and that final responsibility for the return remains with the taxpayer.

2. Log in to SPV and open the service for individuals

Go to the ANAF portal and select the service “Submitting the single tax return and other SPV-PF forms”. Log in with your SPV account. If you use the pre-filled web version, ANAF has stated that it is accessible by logging in with a username and password; the institution’s guide says that the pre-fill functionality was not available at that time for authentication solely with a qualified digital certificate.

If you do not yet have SPV access, ANAF allows registration through electronic verification, in-person identification at a counter, or remote video identification. For a taxpayer in Buzău, in-person approval does not necessarily mean you must follow a different tax procedure: the competent tax authority is determined by fiscal domicile, while account identification can be carried out at an ANAF tax authority. Check the option available in the portal when registering and request an appointment if you choose in-person identification.

3. Choose “Single Tax Return – 2026” and use pre-fill with care

The web form displays a window offering to import available data. You can choose “Pre-fill” or “Continue without”. Pre-filling is generally safer than transcribing all information, but only if you check every source.

The application may offer three actions for an entry:

Include with amounts, when you recognise the source and the values are correct;
Include without amounts, when the source is relevant but the proposed amounts are wrong and you will enter the correct figures manually;
Do not include, when the information is unrelated to you or clearly incorrect.

Use the source-detail function to view the payer, identifier and data in the information returns underlying the proposal. If a company has reported income that you do not recognise, retain your documents and seek clarification from the payer; do not automatically turn a discrepancy into an amount declared by you.

What to do if you had independent income in 2025

In Section I, select the income category corresponding to your activity. For independent activities under the actual-income system, the figures must reflect the taxable result determined from your records, not merely the value of invoices issued. For activities taxed under a standard income norm, enter the category applicable to that norm, with adjustments that apply to your circumstances.

After entering the sources, separately check the areas where the form aggregates income tax, CAS and CASS. It is not prudent to treat CASS as a tax calculated from just one invoice or contract: for certain categories, aggregate income and the rules applicable in the year in which the income was earned matter.

A case requiring additional attention is an activity started in 2026. This is not declared as estimated income in Section I of the D212 filed for 2025. It may be relevant to the CASS option in Section II if you want to pay the contribution during 2026 and meet the legal conditions.

What to do if you received rental income in 2025

For rent received from individuals, enter the income under the category for the transfer of use of assets, based on the actual situation in 2025. Check the contract period, amounts received, any changes through an addendum and special situations, such as a security deposit used to pay rent.

For rent paid by a company or another entity required to keep accounting records, the tax treatment may differ from rent received from an individual. In the ANAF application, income subject to withholding tax is presented precisely to help determine CAS and/or CASS where necessary. Check whether the income appears in the summary and do not duplicate an amount for which tax has already been withheld by the corporate tenant.

Tourist rentals, agricultural leases, income in kind or rent received in advance for special periods may be subject to their own rules. In such situations, the form instructions and supporting tax documents matter more than completing it “following the example” of another landlord.

CASS by option in 2026: do not confuse it with CASS calculated for 2025 income

Section II concerns the health social insurance contribution you choose for 2026. It may be useful for people without income, or with income for which they do not owe CASS, who nevertheless want health insurance, as well as certain people starting an independent activity or who previously had a tax loss or net income of zero. There is also an option to pay CASS for certain dependants, subject to the conditions set out by law.

For an option exercised in 2026, the base is equivalent to six gross national minimum wages in force on 1 January 2026. ANAF materials for D212 2026 state a minimum wage of 4,050 lei; this results in a base of 24,300 lei and a CASS contribution of 2,430 lei, calculated at a 10% rate.

Payment is split: 25% on the date you submit the return exercising the option and 75% by 25 May 2027. For the sum of 2,430 lei, the first instalment is 607.50 lei and the balance is 1,822.50 lei. Before paying, check the final amount displayed in the form and the obligations in SPV, especially if you have also selected dependants.

Warning: the CASS option for the tax year is final. According to ANAF’s guide, it cannot subsequently be cancelled through an amended return. Do not select Section II simply to test the form.

Final check: what to review before submission

On the right-hand side of the web form, the “Summary of obligations” displays the calculated totals. This is the right time for a brief but thorough review:

the year in Section I is 2025, not 2026;
you have included all relevant sources and excluded incorrect proposals;
you have not duplicated rent or income subject to withholding tax;
the income, expenses, tax withheld and contribution data match your documents;
you selected Section II only if you genuinely want the CASS option for 2026;
you checked the totals before generating the file.

Click the “Generate PDF file for submission” button. The application validates the form; if it identifies errors, correct them before sending it. Save the generated PDF somewhere you can find it later, under a name that includes the year and submission date.

Submission in SPV and the receipt: the proof that matters

A message that the file has been received or a submission index should not be treated as the final step. After submission, check the validation receipt. ANAF states that it can be viewed in the “Messages” section of SPV; the status of the return can also be checked through the service for viewing submitted documents, using the details required by the platform.

The safe procedure is simple:

save the submitted D212 PDF;
note or save the index/registration number received;
go to “Messages” in SPV and download the receipt;
check whether the receipt states that there are no validation errors;
keep the receipt with the form and documents used to complete it.

If the receipt indicates validation errors, the return must be corrected and resubmitted. Do not leave only the PDF on your computer and do not assume that an automatic email means tax validation.

If you have already filed: how to correct the Single Tax Return

D212 can be corrected at the taxpayer’s initiative when the information in the submitted return no longer reflects the actual situation. Use the same form, but select an amended return for Section I, Section II or both, as applicable.

A common mistake is to complete only the field that changed. ANAF states that an amended return must include all data in the corrected section, including the data that did not change. In other words, if you correct rent in Section I, you must accurately complete the entire relevant Section I again, rather than submit only the rental difference.

To supplement the information above, you can also consult How to properly clean an inflatable pool or children’s paddling pool: the mistake many parents make in summer, an article that explores an aspect directly related to this subject.

There is an important limit: the CASS option cannot be cancelled through an amended return. You may correct other procedural or completion errors only within the limits of the applicable rules, but do not use an amended return as a way to withdraw the insurance option.

Mistakes that can change the result of the return

Declaring an estimate for 2026 in Section I. In D212 2026, Section I concerns income already earned in 2025.
Blindly accepting pre-filled data. Third-party data is useful, but contracts, statements and your own records remain essential.
Confusing rent from a company with rent from an individual. The taxation method and where you check the data may differ.
Selecting CASS by option without understanding the effect. The option is final for the tax year.
Omitting the receipt. Without a valid receipt, you have not checked that filing was technically completed.
Incomplete correction. The corrected section must be resubmitted in full, not as a list of differences.

If you are past 25 May 2026

25 May 2026 was the deadline for D212 relating to income earned in 2025 and, where applicable, for paying the tax and contributions determined by the return. If filing was omitted, the most useful step is to reconstruct your situation from the documents, complete the current form correctly and submit it without further delay. For mixed income, foreign income, rentals with unusual circumstances, activities under the actual-income system with questionable expenses, or major differences from ANAF’s pre-filled data, seek official guidance from ANAF or tax advice tailored to your case.

The practical point is this: first choose the year and section, then check your income sources, and finally save the error-free receipt. In this order, you avoid the most common source of confusion in the 2026 D212 form: mixing up obligations for 2025 income with the health insurance option for 2026.

Frequently asked questions

What was the deadline for the 2026 Single Tax Return for 2025 income?

The general deadline was 25 May 2026 inclusive. The date refers to declaring income earned in 2025 and paying the obligations determined by the return, where applicable.

Can I file D212 in 2026 only for CASS?

Yes. Section II of the form is intended for people who opt during 2026 to pay CASS, provided they meet the legal conditions. This option is distinct from declaring 2025 income.

How do I check that the Single Tax Return was filed correctly?

After submission, download the receipt from the Messages section of your SPV account. Check that it contains no validation errors and keep it with the declared PDF and supporting documents.

If I entered an incorrect amount, do I file a new initial return?

No. You submit an amended return using the same form, selecting the Section I and/or Section II that needs to be corrected. The corrected section must be completed in full, including unchanged data.